State and Local Government Finance Division Memos

As of March 16, 2024, notifications related to the following three reports will be available on our report server and announced on The Balance Sheet | NC Treasurer:
  • Management of Cash and Taxes and Fund Balance Available – Municipalities
  • Management of Cash and Taxes and Fund Balance Available – Counties
  • Statistical Information on Electric System Operations

    Prior year reports can be found in the memos below. Other reports published by DST staff is available on our “Financial Analysis Tools and Reports” webpage.
Title Subject Release Date Categories

2016-13

 		GASB Statement 73, Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68 FY2016, Audit and Accounting Resources, GASB, Pension

2016-11

 		Changes to State Single Audit Implementation Act FY2016, Audit Report, Audit and Accounting Resources, Compliance Auditing

2016-05

 		GASB Statement 72, Fair Value Measurement and Application FY2015, Audit Report, Audit and Accounting Resources, GASB

2016-03

 		Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2015 FY2015, Audit Report, Audit and Accounting Resources

2016-02

 		Accounting for Long-Term Revolving Loans FY2015, Audit and Accounting Resources, GASB

2015-19

 		GASB 68 Financial Reporting for the Firefighters' and Rescue Squad Workers' Pension Fund for Fiscal Year Ended June 30, 2015 FY2015, Audit and Accounting Resources, GASB, Pension

2015-15

 		Internal Controls for a Small Unit of Government FY2015, Internal Controls

2015-13

 		Statistical Information on Electric System Operations FY2015, Financial Analysis Tools, Statistical

2015-14

 		Report on County Spending on Public School Capital Outlays FY2015, Financial Analysis Tools, Statistical

2015-12

 		Statistical Information on Water and Sewer Operations FY2015, Financial Analysis Tools, Statistical

2015-11_Revised

 		Management of Cash and Taxes and Fund Balance Available – Municipalities for the Fiscal Year ended June 30, 2014 FY2015, Financial Analysis Tools, Statistical

2015-10

 		Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2014 [REVISED] FY2015, Financial Analysis Tools, Statistical

2015-06_Revised

 		GASB Statement 67, Financial Reporting for Pension Plans, and GASB Statement 68, Accounting and Financial Reporting for Pensions FY2014, Audit Report, Audit and Accounting Resources, GASB, Pension

2015-04

 		Q&A on New Reporting Standards for Defined Benefit Pension Plans and Participant Employers - GASB Statements 67 and 68 FY2014, Audit and Accounting Resources, GASB

2015-02

 		Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2014 FY2014, Audit Report, Audit and Accounting Resources

2014-21_Revised

 		Reporting of School Local Current Expense in the Annual Audit Report - Revised FY2014, Audit and Accounting Resources

2014-19

 		Statistical Information on Electric System Operations FY2014, Financial Analysis Tools, Statistical

2014-18

 		Budgeting for Property Tax Revenues Under Tag and Tax Together FY2014, Audit and Accounting Resources

2014-17

 		Report on County Spending on Public School Capital Outlays FY2014, Financial Analysis Tools, Statistical

2014-16

 		Statistical Information on Water and Sewer Operations FY2014, Financial Analysis Tools, Statistical